1% City Of Atlanta Municipal Option Sales Tax
A 1% City of Atlanta Municipal Option Sales Tax (MOST) is collected for retail sales and use inside the city of Atlanta. This tax helps with funding renovations to the water and sewer system.
Key Points About the 1% City of Atlanta Sales Tax
- Applies to Transactions Within Atlanta City Limits
The tax will be collected on transactions where the customer takes delivery of the item being sold or an item is used within the incorporated city limits of Atlanta. - Applicable to Most Sales Except Motor Vehicles
It applies to all sales subject to the 4% State tax except motor vehicle sales.
(This tax will be collected on the sale of food.) - Not Based on ZIP Code or County
Dealers should use the City of Atlanta Address Locator to determine if an address is within the city of Atlanta. - Raises Sales Tax Rate in Atlanta to 8%
This tax increases the sales and use tax rate within the city limits of Atlanta to 8%. - Reporting Requirements
It should be reported and paid on Form ST-3 Sales and Use Tax Report Form.- The 1% tax should be included in the amount on Line 7.
- On the distribution page, it should be listed under Other Local Option Tax with the City of Atlanta indicated as the reporting jurisdiction.
If you need legal guidance or representation concerning the Atlanta Municipal Option Sales Tax, a dedicated attorney can help ensure compliance and provide strategic advice.
Frequently Asked Questions
What is the City of Atlanta Municipal Option Sales Tax (MOST)?
The MOST is a 1% sales and use tax levied within the City of Atlanta. It is intended to fund improvements to the city’s water and sewer infrastructure.
Who must pay the MOST?
Anyone purchasing taxable goods or services within the city limits of Atlanta must pay the MOST, except for motor vehicle transactions.
How do I determine if a sale is subject to the MOST?
Use the City of Atlanta Address Locator to verify if the transaction location falls within the incorporated city limits. ZIP codes or county lines are not reliable indicators.
Does the MOST apply to food purchases?
Yes, the MOST applies to food and other taxable items, provided the transaction occurs within Atlanta’s city limits.
How should the MOST be reported?
Sellers must report the MOST on Form ST-3. It should be included in Line 7 and recorded under “Other Local Option Tax” with the City of Atlanta as the jurisdiction.